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Section 02.08: Account Codes -- Other Revenues (08000-08799)


The following account codes are used to record educational and general revenue not covered by other account codes (e.g., bad-check charges, transcript fees).

[1] Other Revenues

08001 Miscellaneous Other Revenues
Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified.
08005 Insurance Recoveries
Insurance recoveries received from outside entities to OUS institutions or the Chancellor's Office for recovery of losses from claims made that are received from outside entities for general liability, property, auto, etc.
08006 Insurance Restitution
Insurance restitution payments from outside entities for claims originally paid from the self-insurance pool for general liability, property, auto, etc.
08007 Insurance Subrogation
Insurance subrogation payments from negligent third parties for claims originally paid from the self-insurance pool for general liability, property, auto, etc.
08008 Reimbursement from Outside Entities
Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.
08010 Conference Sports Allotment Income
Funding assistance from an athletic conference for the number of teams in excess of the mandatory number of teams required by the conference.
08020 Athletic Conference Academic Enhancement Income
Athletic conference funding for academic improvement programs.
08021 Conference Income - GIA Award Base
Athletic conference funding for Grants-In-Aid assistance.
08022 Athletic Conference Support of Officials
Institution income from an athletic conference to help offset the costs associated with officials' expenses for men's and women's athletic events.
08023 Reimbursement for hosted events
Reimbursements received from outside entities, such as athletic conferences, for hosting events related to those outside entities.
08024 Athletic Honoraria
Athletic conference funding for Honoraria.
08030 Gain on Disposal of Fixed Asset
Revenue generated when a fixed asset is sold or traded in and the sale/trade-in value is greater than the asset's Net Book Value (adjusted historical cost less accumulated depreciation). See also accounts 28721 - Loss on Disposal of Asset, for loss on disposal of non-capitalized assets or 42001 - Loss on Disposal of Fixed Asset, for loss on disposal of capitalized assets.
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